Or. Admin. Code § 471-070-0450

Current through Register Vol. 63, No. 12, December 1, 2024

Section 471-070-0450 - Wages: Remuneration Other than Cash

(1) Subject to the provisions of section (2) of this rule, wages include the cash value of all remuneration paid in any medium other than cash, except for agricultural labor and domestic service, as defined in the wage definition administrative rule, and the specific exemptions enumerated in ORS 657.115 through 657.140.

(2) Board, lodging, services, facilities or privileges furnished by an employer shall be considered remuneration paid for services performed by an employee unless it appears that furnishing of the same was not required by the terms of the contract of hire; written or oral, express or implied; and that the value thereof was not a material factor in the determination by either party of the amount of any cash remuneration payable for such services.

(3) The cash value of noncash remuneration shall be either:

(a) The amount of noncash remuneration which is carried on the employer's payroll, provided such amount is comparable to values prevailing in the community; or

(b) An amount determined by the director when the value of non-cash remuneration is not carried on the employer's payroll. In such determination, board furnished by an employer as remuneration for services shall have a minimum value of 30 percent of the standard meal per diem rates for the 48 continental United States and the District of Columbia established by the U.S General Services Administration (CONUS meal rate) per day. The rate per day will be rounded to the nearest dollar. The rate per month will be 30 times the rounded daily rate. If room is furnished in addition to board, no additional value will ordinarily be placed upon the room. If room and board are furnished at hotels, resorts or lodges, or if a room only, an apartment, a house or any other consideration is provided, the value for tax purposes will be the fair market value thereof.

Or. Admin. Code § 471-070-0450

ED 4-2022, adopt filed 01/31/2022, effective 1/31/2022

Statutory/Other Authority: ORS 657B.340

Statutes/Other Implemented: ORS 657B.010